PHS Tax interpreting and analysing the Judgement of the Court in relation to recent EU tax legal cases.
JUDGMENT OF THE COURT (Fourth Chamber) Case C-405/18 REQUEST for a preliminary ruling under Article 267 TFEU AURES Holdings a.s. v Odvolací finanční ředitelství Judgment 1. This request for a preliminary ruling concerns the interpretation of Articles 49, 52...Read more
Cyprus IP Box regime amended The Cyprus Tax Legislation was recently amended with respect to the tax treatment of intangible assets providing increased flexibility to taxpayers benefiting from the Intellectual Property (IP) Box regime. The amendments relate to...Read more